Article 97-3Report on Allotments of Shares Without Contribution
第九十七条の三（株式無償割当てに関する調書）
A stock company that has made an allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the Act (hereinafter referred to as "allotment of shares without contribution" in this paragraph) to an individual or corporation by a resolution under Article 322, paragraph (1) of the Companies Act (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)) must, pursuant to Article 228-3 of the Act, submit a report stating the following matters, for each person who received the allotment, to the district director with jurisdiction over the location of the head office of the stock company.
個人又は法人に対し会社法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。第三号において同じ。）により法第二百二十八条の三（株式無償割当てに関する調書）に規定する株式無償割当て（以下この項において「株式無償割当て」という。）をした株式会社は、同条の規定により、その割当てを受けた者の各人別に、次に掲げる事項を記載した調書を、当該株式会社の本店の所在地の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person who received the allotment of shares without contribution (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
the date on which the allotment of shares without contribution takes effect;
当該株式無償割当ての効力を生ずる年月日
the date on which the resolution under Article 322, paragraph (1) of the Companies Act pertaining to the allotment of shares without contribution was made (in the case where there is a provision of the articles of incorporation under paragraph (2) of that Article, the resolution of the board of directors or the decision of a director that made the determination pertaining to the allotment of shares without contribution);
当該株式無償割当てに係る会社法第三百二十二条第一項の決議（同条第二項の規定による定款の定めがある場合にあつては、当該株式無償割当てに係る決定をした取締役会の決議又は取締役の決定）をした年月日
the class and number of shares delivered by the allotment of shares without contribution;
当該株式無償割当てにより交付をした株式の種類及び数
if there is an amount to be paid in exchange for the shares set forth in the preceding item, that amount;
前号の株式と引換えに払い込まれるべき額がある場合には、その額
the value per share of the shares set forth in item (iv) on the date on which the allotment of shares without contribution takes effect;
any other matters for reference.
その他参考となるべき事項
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (2).
前項に規定する調書の書式は、別表第九（二）による。
第九十七条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）
In the case where an officer (meaning an officer prescribed in Article 228-3-2 of the Act; hereinafter the same applies in this paragraph) or employee (including a person who was an officer or employee) of a Domestic Corporation that has with a Foreign Corporation the relationship specified by Cabinet Order as prescribed in Article 228-3-2 (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) of the Act, who falls under any of the persons set forth in the items of that Article, or an officer or employee (including a person who was an officer or employee) of a Foreign Corporation who works at a business office or similar place of the Foreign Corporation in Japan (meaning a business office or similar place prescribed in that Article; hereinafter the same applies in this paragraph) and who falls under any of the persons set forth in the items of that Article (collectively referred to as "officers or similar persons" in this paragraph) has received a delivery, payment, or provision (hereinafter referred to as "provision or similar transfer" in this paragraph) of shares, money, or other economic benefit from the foreign parent company or similar corporation pertaining to the officers or similar persons (meaning a foreign parent company or similar corporation prescribed in that Article; hereinafter the same applies in this paragraph), based on a right set forth in the items of Article 354-3, paragraph (2) of the Order (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) (hereinafter simply referred to as "right" in this paragraph) that was granted by a contract between the officers or similar persons and the foreign parent company or similar corporation pertaining to the officers or similar persons, the head of the Domestic Corporation or business office or similar place must, pursuant to Article 228-3-2 of the Act, submit a report stating the following matters, for each person who received the provision or similar transfer of the economic benefit, to the district director with jurisdiction over the location of the head office or principal office of the Domestic Corporation or the location of the business office or similar place.
外国法人と法第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する政令で定める関係にある内国法人の役員（同条に規定する役員をいう。以下この項において同じ。）若しくは使用人（役員又は使用人であつた者を含む。）で同条各号に掲げる者のいずれかに該当するもの又は外国法人の国内にある営業所等（同条に規定する営業所等をいう。以下この項において同じ。）において勤務する当該外国法人の役員若しくは使用人（役員又は使用人であつた者を含む。）で同条各号に掲げる者のいずれかに該当するもの（以下この項において「役員等」と総称する。）が、当該役員等と当該役員等に係る外国親会社等（同条に規定する外国親会社等をいう。以下この項において同じ。）との間の契約により付与された令第三百五十四条の三第二項各号（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に掲げる権利（以下この項において単に「権利」という。）に基づき当該外国親会社等から株式、金銭その他の経済的利益の交付、支払又は供与（以下この項において「供与等」という。）を受けた場合には、当該内国法人又は営業所等の長は、法第二百二十八条の三の二の規定により、その経済的利益の供与等を受けた者の各人別に、次に掲げる事項を記載した調書を、当該内国法人の本店若しくは主たる事務所の所在地又は当該営業所等の所在地の所轄税務署長に提出しなければならない。
the matters specified respectively below according to the following categories of the person who received the provision or similar transfer of the economic benefit
その経済的利益の供与等を受けた者の次に掲げる区分に応じそれぞれ次に定める事項
a Resident set forth in Article 228-3-2, item (i) of the Act: the person's name, domicile or residence, and individual number;
法第二百二十八条の三の二第一号に掲げる居住者 その者の氏名、住所又は居所及び個人番号
a Nonresident set forth in Article 228-3-2, item (ii) of the Act: the following matters
法第二百二十八条の三の二第二号に掲げる非居住者 次に掲げる事項
the person's name, domicile or residence in Japan immediately before the time of the departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (Special Provisions on Capital Gains upon Departure from Japan), and individual number (for a person who does not have an individual number, the name and the domicile or residence in Japan immediately before the time of that departure from Japan);
その者の氏名、法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の時の直前における国内の住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び当該国外転出の時の直前における国内の住所又は居所）
the period pertaining to the contract of mandate, employment contract, or other similar contract that the person concluded with the Domestic Corporation or Foreign Corporation.
その者が当該内国法人又は外国法人と締結した委任契約、雇用契約その他これらに類する契約に係る期間
the date on which the person received the provision or similar transfer of the economic benefit;
その経済的利益の供与等を受けた年月日
the content of the economic benefit received through the provision or similar transfer;
その供与等を受けた経済的利益の内容
the value of the shares or the amount of money or other economic benefit received through the provision or similar transfer, the currency in which it is denominated, and the following matters that formed the basis of its calculation
その供与等を受けた株式の価額又は金銭その他の経済的利益の額及びその表示通貨並びにその計算の基礎となつた次に掲げる事項
the number of shares received through the provision or similar transfer, or the number of units of the right that formed the basis of the provision or similar transfer of money or other economic benefit;
the value per share on the date of receipt of the provision or similar transfer, or the amount of money or other economic benefit received through the provision or similar transfer per unit of the right, and the currency in which it is denominated;
the following matters concerning the right that formed the basis of the provision or similar transfer of the economic benefit
the total number of shares that can be acquired based on that right, or the total amount of money or other economic benefit (where the total number of shares or total amount of economic benefit is not fixed in the contract on the granting of that right, the total number of rights granted by that contract);
当該権利に基づき取得することができる株式の総数又は金銭その他の経済的利益の総額（当該権利の付与に関する契約において、当該株式の総数又は経済的利益の総額が定められていない場合には、当該契約により付与された権利の総数）
the name of the foreign parent company or similar corporation that concluded the contract on the granting of that right and the name of the country in which its head office or principal office is located (for a person that has a corporate number, the name, the name of the country in which its head office or principal office is located, and the corporate number).
any other matters for reference.
その他参考となるべき事項
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (3).
前項に規定する調書の書式は、別表第九（三）による。
The number calculated as specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act is the number of sheets of the statements and similar reports prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as "statements and similar reports") that the person should have submitted during the period from January 1 to December 31 of the second year preceding the year in which the due date for submission of the statements and similar reports falls, calculated for each of the tables from Appended Table V (1) through Appended Table V (15) and from Appended Table V (17) through Appended Table IX (3).
法第二百二十八条の四第一項（支払調書等の提出の特例）に規定する財務省令で定めるところにより算出した数は、同項に規定する調書等（以下この項及び次項において「調書等」という。）の提出期限の属する年の前々年の一月一日から十二月三十一日までの間にその者が提出すべきであつた当該調書等の枚数を別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの表ごとに計算した数とする。
Where a person who is to submit statements and similar reports intends to provide, by using the electronic data processing system prescribed in Article 228-4, paragraph (1), item (i) of the Act, the required particulars prescribed in that paragraph (hereinafter in the following paragraph, paragraph (4), and paragraph (6), item (iii) referred to as "required particulars") to the district director prescribed in paragraph (1) of that Article, the notification and other procedures are to follow the provisions of Article 4, paragraphs (1) to (3), (6), and (7) (Advance Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. in the case where the person intends to provide them by the method set forth in item (i) of the following paragraph, and the provisions of paragraphs (4) and (6) of that Article in the case where the person intends to provide them by the method set forth in item (ii) of the following paragraph.
The methods specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (i) of the Act are the following methods.
法第二百二十八条の四第一項第一号に規定する財務省令で定める方法は、次に掲げる方法とする。
a method of transmitting the required particulars as provided in Article 5, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.;
国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項（電子情報処理組織による申請等）の定めるところにより記載事項を送信する方法
a method of, as provided in Article 5-2, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc., recording the required particulars in the specified file prescribed in that paragraph and granting the district director the authority to view the required particulars recorded in that specified file and to record them in a file kept on a computer used by the National Tax Agency.
国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第一項（電子情報処理組織による申請等）の定めるところにより、同項に規定する特定ファイルに記載事項を記録し、かつ、税務署長に対して、当該特定ファイルに記録された当該記載事項を閲覧し、及び国税庁の使用に係る電子計算機に備えられたファイルに記録する権限を付与する方法
A person who provides the required particulars by the method set forth in item (ii) of the preceding paragraph must retain the required particulars recorded in the specified file prescribed in that item as provided in Article 5-2, paragraph (3) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.
The recording media specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (ii) of the Act are optical discs or magnetic disks.
法第二百二十八条の四第一項第二号に規定する財務省令で定める記録用の媒体は、光ディスク又は磁気ディスクとする。
The matters specified by Ministry of Finance Order as prescribed in Article 355, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Order are the following matters.
令第三百五十五条第一項（支払調書等の提出の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile or residence, or the name, location, and corporate number, of the person who submits the written application under Article 355, paragraph (1) of the Order;
令第三百五十五条第一項の申請書の提出をする者の氏名及び住所若しくは居所又は名称、所在地及び法人番号
a statement to the effect that the person intends to obtain the approval under Article 228-4, paragraph (3) of the Act;
法第二百二十八条の四第三項の承認を受けようとする旨
the district director to whom the person intends to provide the required particulars and the reason for providing them to that district director;
記載事項を提供しようとする税務署長及び当該税務署長に提供しようとする理由
the distinction as to which of the methods set forth in the items of Article 228-4, paragraph (1) of the Act is to be used;
法第二百二十八条の四第一項各号に掲げる方法のうちいずれの方法によるかの別
any other matters for reference.
その他参考となるべき事項
The district director specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (3) of the Act is the district director set forth in item (iii) of the preceding paragraph in connection with an approval under Article 355, paragraph (2) or (3) of the Order that is based on an application to the competent district director under Article 355, paragraph (1) of the Order.
法第二百二十八条の四第三項に規定する財務省令で定める税務署長は、令第三百五十五条第一項の所轄の税務署長への申請に基づく同条第二項又は第三項の規定による承認に係る前項第三号の税務署長とする。
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
allotment of shares without contributionmachine translation
「株式無償割当て」
In Article 97-3, paragraph (1), an allotment of shares without contribution as referred to in Article 228-3 of the Income Tax Act: a stock company's allotment of shares without contribution under Article 185 of the Companies Act, made by a resolution under Article 322, paragraph (1) of that Act, including an allotment at a markedly low price that a Cabinet Order (政令) specifies.
Short name set inArticle 97-3, paragraph (1)· applies only in this paragraph
provision or similar transfermachine translation
「供与等」
The delivery, payment or provision of shares, money or other economic benefits by a foreign parent company to an officer or employee of its Japanese subsidiary or branch, under a stock option or similar right granted by that parent.
Short name set inArticle 97-3-2, paragraph (1)· applies only in this paragraph
business office or similar placemachine translation
「営業所等」
In Article 97-3-2, paragraph (1), a business office, office or similar place of a foreign corporation in Japan, as Article 228-3-2 of the Income Tax Act defines it.
Defined inArticle 97-3-2, paragraph (1)· applies only in this paragraph
foreign parent company or similar corporationmachine translation
「外国親会社等」
The foreign corporation that owns at least half of a Japanese corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan, and that grants stock options or similar rights to the officers and employees working there.
Defined inArticle 97-3-2, paragraph (1)· applies only in this paragraph
officers or similar personsmachine translation
「役員等」
In Article 97-3-2, paragraph (1), the officers (役員) and employees, including former ones, who fall under an item of Article 228-3-2 of the Income Tax Act, either of a domestic corporation related to a foreign corporation in the way the Cabinet Order (政令) referred to there sets, or of a foreign corporation and working at its office or similar place of business in Japan.
Short name set inArticle 97-3-2, paragraph (1)· applies only in this paragraph
rightmachine translation
「権利」
In Article 97-3-2, paragraph (1), a right granted to an officer or employee by contract with the foreign parent company or similar corporation (外国親会社等), of the kinds listed in Article 354-3, paragraph (2) of the Order for Enforcement of the Income Tax Act: a right to acquire, free or on favourable terms, shares of the foreign parent company or of a corporation in a capital relationship with it, a right to receive money or other economic benefits equal to the value of those shares or the dividends on them, or a right to receive those shares, money or other benefits when the share price, the company's results or another indicator reaches a set level within a set period.
Short name set inArticle 97-3-2, paragraph (1)· applies only in this paragraph
statements and similar reportsmachine translation
「調書等」
The statements of payments (調書), withholding slips (源泉徴収票) and statements of calculation (計算書) to be filed under Article 225, paragraph (1), Article 226, paragraphs (1) to (3) and Articles 227 to 228-3 of the Income Tax Act, as Article 228-4, paragraph (1) of that Act groups them.
Short name set inArticle 97-4, paragraph (1)· applies only in this paragraph and in Article 97-4, paragraph (2)
required particularsmachine translation
「記載事項」
In Article 97-4, the information to be entered in the statements of payments and similar reports (調書等) that, under Article 228-4, paragraph (1) of the Income Tax Act, a person who had to file 100 or more of them in the year before last must provide to the district tax office director (税務署長) through an electronic data processing system (電子情報処理組織) or on an optical disc or similar medium.
Short name set inArticle 97-4, paragraph (2)· applies only in this provision and in Article 97-4, paragraphs (3) and (4); and Article 97-4, paragraph (6), item (iii)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
board of directors
取締役会
The body made up of all of a stock company's directors (Companies Act, Article 362, paragraph (1)). It decides how the company's business is carried out, supervises the directors, and appoints and removes the representative directors (代表取締役) (Article 362, paragraphs (2) and (3)) — except in a company with a nominating committee and the other committees (指名委員会等設置会社), where it appoints representative executive officers (代表執行役) instead (Articles 416 and 420). Some decisions, such as disposing of important assets or borrowing a large amount, it normally may not hand to the directors (Article 362, paragraph (4)). A company with an audit and supervisory committee (監査等委員会設置会社) can hand more of them to directors (Article 399-13, paragraphs (5) and (6)), and a company with the committees hands them to executive officers (執行役) rather than directors (Article 416, paragraphs (3) and (4)). A company chooses in its articles of incorporation whether to have one (Article 326, paragraph (2)), but a public company (公開会社), among others, must (Article 327, paragraph (1)): a public company is one whose articles of incorporation let at least some of its shares change hands without the company's approval (Article 2, item (v)). A company with a board must have at least three directors (Article 331, paragraph (5)).
Written by AI using Companies Act, Arts. 2, 326, 327, 331, 362, 399-13, 416, 420 as a reference.
director
取締役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)). Every stock company has at least one (Article 326, paragraph (1)). Where there is no board of directors, the directors run the company's business unless the articles of incorporation say otherwise (Article 348, paragraph (1)), and each of them represents it unless the company has chosen representative directors (代表取締役) or others to do that (Article 349, paragraphs (1) and (3)). Where there is a board (取締役会, board of directors), the directors are its members, and the board decides the business and normally chooses the representative directors from among them (Article 362). The term normally runs to the annual shareholders meeting for the last business year ending within two years of election (Article 332, paragraph (1)).
Written by AI using Companies Act, Arts. 326, 329, 332, 348, 349, 362 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.